中华人民共和国税收征收管理法实施细则

DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OFTHEPEOPLE'S  REPUBLIC OF CHINA TO ADMINISTER THE LEVYING AND COLLECTION OF TAXES

第一条根据《中华人民共和国税收征收管理法》(以下简称税收征管法)的规定，制定本实施细则。

Article 1 These Detailed Rules are formulated in accordance with the provisions of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law).

第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。

Article 2 The Tax Administration Law and these Detailed Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities.  In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.

第三条税收的开征、停征以及减税、免税、退税、补税，依照税收法律、行政法规的规定执行。税务机关有权拒绝执行与税收法律、行政法规相抵触的决定，并向上级税务机关报告。

Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules.  A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.

第四条税收征管法第五条和本细则所称国务院税务主管部门，是指财政部、国家税务总局。

Article 4 The State Council principal taxation authority as stated in Article 5 of the Tax Administration Law and in these Detailed Rules shall refer to the Ministry of Finance and the State Administration of Taxation.

第二章税务登记

CHAPTER II-TAXATION REGISTRATION

第五条税收征管法第九条第二款所称纳税人，是指不从事生产、经营活动，但是依照法律、行政法规规定负有纳税义务的单位和个人。其办理税务登记的范围和办法另行规定。

Article 5 The term "taxpayer" as stated in the paragraph two ofArticle9of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax Pursuant to the provisions of the law and administrative legislation.  The scope of and measures for taxation registration for such units and Individuals shall be stipulated elsewhere.

第六条从事生产、经营的纳税人，应当在规定的时间内向税务机关书面申报办理税务登记，如实填写税务登记表。税务登记表的主要内容包括：

Article 6 A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form.  The main content of the tax registration form shall include:

(一)单位名称、法定代表人或者业主姓名及其居民身份证、护照或者其他合法证件的号码；

(1) name of unit, name of legal representative or business owner and the number of his residency certificate, passport or other legal documentation;

(二)住所、经营地点；

 (2) place of residence and of business operations;

(三)经济性质；

 (3) economic nature of the operations;

(四)企业形式、核算方式；

 (4) form of enterprise and method of accounting;

(五)生产经营范围、经营方式；

(5)scope of Production or business operations and method of operation;

(六)注册资金(资本)、投资总额、开户银行及帐号；

(6) registered capital, total investment, name of bank where an account is held and bank account number;

(七)生产经营期限、从业人数、营业执照号码；

(7) duration of the term of the production or business operations,number of employees, business licence number;

(八)财务负责人、办税人员；

(8) party in charge of finance matters and taxation personnel;

(九)其他有关事项。

 (9) other relevant matters. 

企业在外地设立的分支机构或者从事生产、经营的场所，还应当登记总机构名称、地址、法定代表人、主要业务范围、财务负责人。

Where an enterprise establishes a branch operation or premises engaging in production or business operations in an other district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.

第七条纳税人向税务机关填报税务登记表时，应当根据不同情况相应提供下列有关证件、资料：

Article 7 When presenting the taxation authority with its tax registration form, a tax payer shall, depending on the circumstances, provide the following documents and material:

(一)营业执照；

(1) business licence;

(二)有关合同、章程、协议书；

(2) relevant contracts, articles of association and letters of agreement;

(三)银行帐号证明；

(3) bank account number documentation;

(四)居民身份证、护照或者其他合法证件；

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